U.S. · Form 8839 line 13
Form 8839 line 13, the refundable adoption credit.
Up to $5,000 per child can now be refunded. Here is how the line gets there.
Form 8839 line 13 is the refundable adoption credit, the total of line 11c, reported on Form 1040 line 30. Beginning in 2025 up to $5,000 of the adoption credit is refundable, figured per child on lines 11a and 11b. Income over $259,190 reduces the credit first, over a $40,000 range.
Work out line 13
Result
Reference table
| Line | What it is |
|---|---|
| Line 7 | Modified AGI: Form 1040 line 11b plus excluded Puerto Rico income, Form 2555 lines 45 and 50 and Form 4563 line 15. |
| Line 8 | If line 7 is more than $259,190, line 7 minus $259,190; otherwise skip lines 8 and 9. |
| Line 9 | Line 8 divided by $40,000, rounded to at least three places, no more than 1.000. |
| Line 10 | Line 6 times line 9. |
| Line 11a | Line 6 minus line 10. |
| Line 11b | The smaller of line 11a or $5,000, per child. |
| Line 13 | The line 11c total, to Form 1040 line 30. |
How the refundable part is built
The instructions explain that you figure the refundable credit for each eligible child on lines 11a and 11b, add the credit amounts on line 11c and report that total on line 13. Because it is determined per child, the amounts can differ between children when their expenses differ.
The income phaseout comes first
Line 7 is modified AGI. If it is more than $259,190, line 8 subtracts $259,190 and line 9 divides by $40,000, capped at 1.000. Line 10 multiplies each child’s line 6 by line 9, and line 11a subtracts that from line 6. At $299,190 or more the ratio is 1.000 and nothing remains.
Refundable versus nonrefundable
The remainder on line 12 minus line 13 moves on to line 14 as the nonrefundable part, limited by your tax on line 17. The instructions state that any carryforward can only be a nonrefundable credit, and unused nonrefundable credit cannot be turned into a refundable credit in a future year.
Worked example
One child, line 6 of $17,280 and modified AGI of $200,000: no phaseout, so line 11a is $17,280 and line 11b is $5,000. With modified AGI of $279,190, line 8 is $20,000, line 9 is 0.500, line 10 is $8,640, line 11a is $8,640 and line 11b is still $5,000. Figures are illustrative.
Limits of this page
The calculator shows one child. With several children, add each child’s line 11b on line 11c. Line 13 does not reduce for a tax limit. Check the instructions if you are claiming for more than three children.
Sources
- Instructions for Form 8839 (2025): Line-by-line instructions, worksheets and limits. Read November 2, 2026.
- Form 8839 (2025): The form itself, for exact line wording. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What is line 13 on Form 8839?
The refundable adoption credit, the line 11c total, which also goes on Form 1040 line 30.
How much of the adoption credit is refundable?
Beginning in 2025, up to $5,000 per eligible child.
When does the credit start to phase out?
When modified AGI on line 7 is more than $259,190, over a $40,000 range.
Can a carryforward be refunded?
No. The instructions say any carryforward can only be a nonrefundable credit.
Which tax year is this?
The 2025 edition of Form 8839 and its instructions.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.